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        Case ID :

        The HC directed the return of electronic devices seized from...

        Customs officials must return seized devices after copying data and provide list of relied upon documents in smuggling cases

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC directed the return of electronic devices seized from Petitioners in a gold smuggling case, after the Respondent copies all data. If any downloaded documents are used in show cause proceedings or prosecution complaints, these Relied Upon Documents must be listed and provided to Petitioners. In exchange, Petitioners agreed not to raise objections regarding non-fulfillment of requirements under Section 63 of the Bharatiya Sakshya Adhiniyam, 2023 and Section 138C of the Customs Act, 1962. The Court recommended this approach be adopted by all Customs Commissionerates to avoid prolonged retention of devices which may become outdated, while ensuring data remains accessible to investigation officers through proper copying and server storage.
                                Note: It is a system-generated summary and is for quick reference only.

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                                ActsIncome Tax
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